# 国税徴収法 / National Tax Collection Act — 第六十七条 (Article 67)

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- Law: 国税徴収法 (National Tax Collection Act), 昭和三十四年法律第百四十七号
- English title "National Tax Collection Act": Ministry of Justice translation
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第六十七条 (Article 67)（差し押えた債権の取立） — address `art-67`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-67
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-67
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第六十七条（差し押えた債権の取立） — Collection of Seized Claims
<sup>caption: machine translation, not official</sup>
<sup>art-67 · https://japanlaw.org/ja/national-tax-collection-act/art-67 · https://japanlaw.org/l/334AC0000000147/art-67</sup>

    **第一項**  徴収職員は、差し押えた債権の取立をすることができる。
    <sup>art-67/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-67/par-1 · https://japanlaw.org/l/334AC0000000147/art-67/par-1</sup>
    A collection official may collect a seized claim.
    <sup>machine translation, not official</sup>

    **第二項**  徴収職員は、前項の規定により取り立てたものが金銭以外のものであるときは、これを差し押えなければならない。
    <sup>art-67/par-2 · https://japanlaw.org/ja/national-tax-collection-act/art-67/par-2 · https://japanlaw.org/l/334AC0000000147/art-67/par-2</sup>
    When what has been collected under the provisions of the preceding paragraph is something other than money, a collection official must seize it.
    <sup>machine translation, not official</sup>

    **第三項**  徴収職員が第一項の規定により金銭を取り立てたときは、その限度において、滞納者から差押に係る国税を徴収したものとみなす。
    <sup>art-67/par-3 · https://japanlaw.org/ja/national-tax-collection-act/art-67/par-3 · https://japanlaw.org/l/334AC0000000147/art-67/par-3</sup>
    When a collection official has collected money under the provisions of paragraph (1), the national tax relating to the seizure is deemed to have been collected from the delinquent taxpayer to that extent.
    <sup>machine translation, not official</sup>

    **第四項**  国税通則法第五十五条第一項から第三項まで（納付委託）の規定は、第一項の取立をする場合において、第三債務者が徴収職員に対し、その債権の弁済の委託をしようとするときに準用する。ただし、その証券の取り立てるべき期限が差し押えた債権の弁済期後となるときは、第三債務者は、滞納者の承認を受けなければならない。
    <sup>art-67/par-4 · https://japanlaw.org/ja/national-tax-collection-act/art-67/par-4 · https://japanlaw.org/l/334AC0000000147/art-67/par-4</sup>
    The provisions of Article 55, paragraphs (1) through (3) (Consignment of Payment) of the Act on General Rules for National Taxes apply mutatis mutandis where, in making the collection under paragraph (1), the third-party debtor intends to consign the performance of the claim to a collection official; provided, however, that if the time limit for collecting the securities falls after the due date for performance of the seized claim, the third-party debtor must obtain the approval of the delinquent taxpayer.
    <sup>machine translation, not official</sup>

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## Cites
- art-67/par-2: 前項 → 国税徴収法 第六十七条第一項 (Article 67, paragraph (1)), art-67/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-67/par-1 · https://japanlaw.org/l/334AC0000000147/art-67/par-1
- art-67/par-3: 第一項 → 国税徴収法 第六十七条第一項 (Article 67, paragraph (1)), art-67/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-67/par-1 · https://japanlaw.org/l/334AC0000000147/art-67/par-1
- art-67/par-4: 国税通則法第五十五条第一項から第三項まで → 国税通則法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-55/par-1 · https://japanlaw.org/l/337AC0000000066/art-55/par-1
- art-67/par-4: 国税通則法第五十五条第一項から第三項まで → 国税通則法 第五十五条第二項 (Article 55, paragraph (2)), art-55/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-55/par-2 · https://japanlaw.org/l/337AC0000000066/art-55/par-2
- art-67/par-4: 国税通則法第五十五条第一項から第三項まで → 国税通則法 第五十五条第三項 (Article 55, paragraph (3)), art-55/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-55/par-3 · https://japanlaw.org/l/337AC0000000066/art-55/par-3
- art-67/par-4: 第一項 → 国税徴収法 第六十七条第一項 (Article 67, paragraph (1)), art-67/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-67/par-1 · https://japanlaw.org/l/334AC0000000147/art-67/par-1

## Cited by

5 provisions cite this one. No official source publishes this direction.

- 国税徴収法 第六十七条第二項（差し押えた債権の取立） — https://japanlaw.org/ja/national-tax-collection-act/art-67/par-2 · https://japanlaw.org/l/334AC0000000147/art-67/par-2
- 国税徴収法 第六十七条第三項（差し押えた債権の取立） — https://japanlaw.org/ja/national-tax-collection-act/art-67/par-3 · https://japanlaw.org/l/334AC0000000147/art-67/par-3
- 国税徴収法 第六十七条第四項（差し押えた債権の取立） — https://japanlaw.org/ja/national-tax-collection-act/art-67/par-4 · https://japanlaw.org/l/334AC0000000147/art-67/par-4
- 国税徴収法 第七十三条第五項（電話加入権等の差押えの手続及び効力発生時期） — https://japanlaw.org/ja/national-tax-collection-act/art-73/par-5 · https://japanlaw.org/l/334AC0000000147/art-73/par-5
- 国税徴収法 第七十三条の二第四項（振替社債等の差押えの手続及び効力発生時期） — https://japanlaw.org/ja/national-tax-collection-act/art-73-2/par-4 · https://japanlaw.org/l/334AC0000000147/art-73-2/par-4

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 国税徴収法 — the text in force from 2026-05-25 (https://laws.e-gov.go.jp/law/334AC0000000147/20260525_506AC0000000052), retrieved 2026-11-02
- Japanese Law Translation Database System, Ministry of Justice (法務省) — National Tax Collection Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3874/tb), retrieved 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T093952-007, translated 2026-11-02
- This site's parser, version 222 — 国税徴収法 — structure, counts, cross-references and defined terms, computed 2026-11-02